PDF Viewer

Roy, Kent M.

Hearings and Appeals | Cases

Hearings and Appeals

Protecting the Public

Cases

Discipline

201.1

Select one of the following numbers to provide feedback about this page: 1 is Not Satisfied, 2 is Indifferent, and 3 is Satisfied.

CPA Ontario

Thought Leadership, Research & CPA Spotlights

CPA Ontario Insights

Public

Member

CPA Members

Professional Development

Students

CPA Students

BecomeCPA

Become a CPA

Sustainability Simplified

##Name##

discipline-and-hearings-details

Discipline And Hearings Details

Educator, Thought Leader, Regulator, Advocate and Provider

Home

Member Logins

Login

Members

Become a CPA Login

Employer PERT Login

Employers

Teacher Login

Teachers

Student Logins

Contact Us

CPA Student Journey

Preparatory Schedules

Prerequisite and Preparatory Courses

Preparatory Examinations

Preparatory Enrolment and Fees

Academic Prerequisites at Post-Secondary Institutions

CPA PEP Modules Overview

CPA Professional Education Program (CPA PEP)

CPA Professional Education Program (PEP)

CPA PEP Schedules

CPA PEP Enrolment and Fees

CPA PEP Workshops

CPA PEP results, remarks and next steps on unsuccessful PEP exams

Unsuccessful PEP exams

CPA PEP Examinations

CPA Accredited Programs 

Guides and Resources

CPA Common Final Examination (CFE)

CFE Schedules and Enrolment 

Schedules and Enrolment 

CFE Re-marks, Performance Analysis Reports and Consultations

Unsuccessful CFE exams

Elective Depth Role

Convocation

How to report in PERT - EVR

How to report in PERT - PPR

Understand Your Practical Experience

Practical Experience | Overview

Practical Experience

Practical Experience Competencies

Competencies

Practical Experience Mentorship | EVR and PPR

Mentorship

Practical Experience Resource Centre

Resource Centre

Employers Support Experience Verification Route

Experience Verification Route

CPA Employer Pre-approved Program for Students 

Pre-approved Program Route

CPA Mentors

Employers Supporting CPA Ontario Students

Employers Supporting Students

Annual Student Dues

Student Regulations and Guidance

Regulations and Guidance

Admission of Students to Membership

Admission to Membership

Student Deregistration

Student Deadlines

Learning Cognitive Disabilities Guidelines

Learning Cognitive Disabilities

Physical Systemic Disabilities Guidelines

Physical Systemic Disabilities

Accessibility and Accommodation

Students | Transfer to CPA Ontario

Transfer to CPA Ontario

Students | Transfer to a Provincial or Regional Body

Transfer to a Provincial or Regional Body

Students | Tax Receipts

Tax Receipts

Student Benefits

Why CPA

CPA Ontario Foundation

CPA Self-Assessment Tool

Student Registration

Ontario Self-Assessment

Transcript Assessment

Transcript Reassessment

Required Registration Documents

University Graduate Student Registration 

University Graduate – Conditional (Degree) Registration

University Graduate - Conditional (Non-Degree) Registration

Mature Student Registration

Mature - Conditional Student Registration

CPA Accredited Student Registration

High School Ambassador Program | Become a CPA

High School Students | Become a CPA

High School Students

High School Ambassador Program

No Limits Conference | High School Students

No Limits Conference

CPA Ontario Showcase Competition | High School Students

CPA Ontario Showcase Competition

Write to Ignite Competition | High School Students

Write to Ignite Competition

Financial Literacy Series

Events | High School Students

Events

High School Student Partner Events

Partner Events

Teacher Advisory Board

CPA High School Workshop

Teacher Colleague Program | Become a CPA

Teacher Colleague Program

PSAP Board of Ambassadors

Board of Ambassadors

Post-Secondary Ambassador Program (PSAP)

Post-Secondary Students | Become a CPA

Post-Secondary Students

Network with Confidence: Unleash the Professional You

Network with Confidence

Chartered for Success Conference

Chartered for Success

CPA Week

Firms Day

Discovery Days for Post-Secondary Students

Discovery Days

Events | Post-Secondary Students

Faculty Colleague Program

Become a CPA | Peer Chat

Peer Chat

Working and/or Educated in Canada | Become a CPA

Working and/or Educated in Canada

Immigrating to Canada | Become a CPA

Internationally Educated Professionals | Become a CPA

Internationally Educated Professionals

Immigrating to Canada

Events for Internationally Educated Professionals

Resources for International Professionals

Instituto Mexicano de Contadores Públicos (IMCP) MRA

Internationally Trained Accountants

The Institute of Chartered Accountants of Nigeria (ICAN)

State Boards of Accountancy in the U.S.

Reciprocal Membership Bodies

Recognized Accounting Bodies

Institute of Chartered Accountants of India (ICAI)

Institute of Chartered Accountants of Pakistan (ICAP)

The Chartered Institute of Management Accountants (CIMA)

Accounting Bodies Outside Canada

CPA Reciprocity Education and Examination (CPARE) Program

CPA Reciprocity Professional Development (CPARPD) Course

The Institute of Cost and Management Accountants of Pakistan  (ICMAP)

The Institute of Cost and Management Accountants of Pakistan (ICMAP)

PD Portal

Professional Development | Enhance Your Skills

Personal PD Passport | Professional Development

Personal PD Passport

Career Skills

Organizational Learning

Innovation Leadership Accelerator

Ivey Leadership Certification for CPAs

Tax Immersion

Annual Membership Dues

Member Regulations and Guidance

CPD and AMD Audit

Continuing Professional Development

Post Designation Public Accounting

Public Accounting Licence Disclosure

Members | Public Accounting Licence

Public Accounting Licence

Register a Firm | Accounting Firms in Ontario

Register a Firm with CPA Ontario

Report Accounting Firm Changes

Report Firm Changes

Schedules of Firm Due and Fees

Professional Liability Insurance Requirements for Firms

Professional Liability Insurance Requirements

Small and Medium Practices Advisory Committee

Practice Inspection

Accounting Firms in Ontario | Overview

Accounting Firms

Use of CPA Designation

Use of Designation

Members | Transfer to CPA Ontario

Members | Transferring Membership Within Canada

Transferring a Membership to Another Canadian CPA Body

Member Designation and Status | Overview

Member Designation and Status

Roy, Kent M.

Case #

Documents

Originating Process

Reasons

Motion

Associated Cases